Penalties for minor offenses and fiscal crimes

Service

Penalties for minor offenses and fiscal crimes may be faced by any taxpayer. Their minimum and maximum amount is related to the minimum wage.

Another offense or already a crime?

A fiscal offense is an act the consequence of which is exposure to the reduction of public-law receivables not exceeding five times the amount of the minimum wage at the time of its commission. In 2018, therefore, those who have exposed the state to a value not exceeding PLN 10,500 (PLN 2,100 x5) may be liable for a fiscal offense.

Important!

The Fiscal Penal Code also specifies the acts which will be considered offenses, regardless of the amount of the depletion of the state budget.

In 2018, a fiscal offense is considered to be an act that exposes a public-law debt with a value exceeding PLN 10,500.

What is the exposure to depletion of public law liabilities?

The reduction in public law receivables is - to put it bluntly - lowering the tax payable. That is, declaring / paying by the taxpayer a lower amount than actually resulting from the transactions carried out by him. In practice, it may result from:

  • overestimation of expenses - recognition of those that were not actually incurred by the entity;

  • concealment of revenues;

  • application of an incorrectly low VAT rate on sales;

  • untimely payment of taxes;

  • not paying VAT despite exceeding the revenue limit allowing for the use of the subjective exemption.

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Penalties for minor offenses and fiscal crimes

The amount of penalties for minor offenses and fiscal offenses varies. So let's check how much they are.

Penalties for tax offenses

Penalties for tax offenses are charged in amounts. They can range from one tenth to twenty times the minimum wage. This means that in 2018 the lowest penalty for a tax offense is PLN 210, and the highest is PLN 42,000.

The amount of the penalty also depends on who imposes it and in what capacity (Art. 48 of the Code of Penal Code). And so, if the fine for a tax offense:

Measured / imposed by Height 2018
court by judgment 1/10 to 20 times min. salary 210 PLN - 42,000 PLN
the court in a criminal warrant 1/10 to 10 times min. salary 210 PLN - 21,000 PLN
tax office with a penalty notice 1/10 to 2 times min. salary 210 PLN - 4,200 PLN

Penalties for fiscal offenses

Penalties for fiscal offenses are charged at daily rates. The lowest number of rates is 10, the highest - 720. The lowest daily rate in 2018 will be PLN 70, and the highest will be PLN 20,160. The lowest penalty for a tax offense is 10 daily rates, i.e. in 2018 it is PLN 700.

It is worth remembering that in the case of penalties for tax offenses, penalties of restriction or imprisonment may also be used.